EM Rusciano has fired back at Kyle Sandilands after he mocked her poor radio ratings.

In the latest round of ratings released this morning, Em Rusciano’s 2Day FM breakfast show sank to just a 2.9 per cent audience share compared to FM market leaders Kyle and Jackie O, whose KIIS FM show has an 11.1 per cent share.

Kyle took great delight in announcing the results on air this morning, telling his listeners, “2Day FM’s breakfast show has fallen even further behind than it already was”.

He described the rival show’s ratings as “disgusting” and “terrible” and added, “you can’t make $1 with those ratings”.

Kyle then jokingly made an offer to buy the station that he and Jackie O used to work at before defecting to KIIS FM at the end of 2013.

“I sold out the Opera house in 20 minutes last week, indeed my whole national tour sold out. My audio book is number one in the country, and my radio show has twice the engagement levels online than yours does.

“I don’t feel humiliated or pathetic in any way shape or form. The radio ratings will come, and the fact that you keep mentioning me on your show proves that you know it too.

“All the best buddy, Em.”

Today’s disappointing ratings for Rusciano’s radio show comes a week after her co-host, Harley Breen, announced on air that he won’t be returning to the show next year.

“I’m heading back to the fiscally responsible job of being a touring stand up — very smart,” he joked during the announcement.

“It’s by no means an easy decision, but it’s absolutely the right one. I love a lot of things that I’ve been fortunate enough to have in my life: my fiancee, my boys, and stand up. So I’ve made the choice to give those things my full attention going into the future.

“I’m grateful for the opportunity I’ve been given, and grateful to you Em for vouching for me — nay, flat-out forcing me on the people of Sydney.

“In my absence, I hope the show becomes the raging success it deserves to be.”

Breen will be replaced next year by Have You Been Paying Attention? star Ed Kavalee.

In a recent exclusive interview with news.com.au, Kyle claimed that he was 2Day FM’s first choice to host the breakfast show in 2017.

“They [2Day FM] rang up and said to my manager, ‘sit down, we’re going to make an offer to get Kyle back’,” Kyle said.

“And they made an offer that was less than what we’re currently getting here [at KIIS FM] so he just said, ‘He’s already earning more.’ And they said, ‘We’ll ring you back in 20.’ And they rang back and said, ‘we can’t match that, we’re out’.”

According to Kyle, Em Rusciano was hired by 2Day FM after they contacted him.